Civic Intelligence

Berlin Cemetery Association

EIN 21-0406370 • 501(c)13 • Berlin, NJ

Profile

To provide a proper burial place for members loved ones.

40 Clementon RoadBerlin, NJ 08009

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.06x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.31x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

11%

Higher net margin than 35% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

2.0%

Faster asset growth than 33% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

26%

Faster revenue growth than 67% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,461,979

Up $29,169 (+2.0%) from 2023

Liabilities

Down

$93,685

Down $3,508 (-3.6%) from 2023

Net Assets

Up

$1,368,294

Up $32,677 (+2.4%) from 2023

Revenue

Up

$300,222

Up $61,707 (+26%) from 2023

Expenses

Up

$267,545

Up $29,593 (+12%) from 2023

Net Income

Up

$32,677

Up $32,114 (+5704%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,774,430Liabilities 2011: $255,181Net Assets 2011: $1,519,2492011Assets 2012: $1,759,726Liabilities 2012: $217,800Net Assets 2012: $1,541,9262012Assets 2013: $1,791,420Liabilities 2013: $192,190Net Assets 2013: $1,599,2302013Assets 2014: $1,791,419Liabilities 2014: $190,924Net Assets 2014: $1,600,4952014Assets 2015: $1,729,232Liabilities 2015: $183,222Net Assets 2015: $1,546,0102015Assets 2016: $1,722,735Liabilities 2016: $159,896Net Assets 2016: $1,562,8392016Assets 2017: $1,698,098Liabilities 2017: $144,471Net Assets 2017: $1,553,6272017Assets 2018: $1,646,450Liabilities 2018: $149,574Net Assets 2018: $1,496,8762018Assets 2019: $1,615,275Liabilities 2019: $142,119Net Assets 2019: $1,473,1562019Assets 2020: $1,490,479Liabilities 2020: $139,437Net Assets 2020: $1,351,0422020Assets 2021: $1,584,634Liabilities 2021: $122,384Net Assets 2021: $1,462,2502021Assets 2022: $1,438,038Liabilities 2022: $102,984Net Assets 2022: $1,335,0542022Assets 2023: $1,432,810Liabilities 2023: $97,193Net Assets 2023: $1,335,6172023Assets 2024: $1,461,979Liabilities 2024: $93,685Net Assets 2024: $1,368,2942024

Highlighted filing

2024

Assets$1,461,979
Liabilities$93,685
Net Assets$1,368,294

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $328,651Expenses 2011: $207,715Net Income 2011: $120,9362011Revenue 2012: $295,504Expenses 2012: $272,827Net Income 2012: $22,6772012Expenses 2013: $282,7262013Revenue 2014: $307,840Expenses 2014: $306,575Net Income 2014: $1,2652014Revenue 2015: $238,009Expenses 2015: $264,900Net Income 2015: -$26,8912015Revenue 2016: $275,451Expenses 2016: $258,622Net Income 2016: $16,8292016Revenue 2017: $300,692Expenses 2017: $309,904Net Income 2017: -$9,2122017Revenue 2018: $197,890Expenses 2018: $254,641Net Income 2018: -$56,7512018Revenue 2019: $233,325Expenses 2019: $257,045Net Income 2019: -$23,7202019Revenue 2020: $108,251Expenses 2020: $230,366Net Income 2020: -$122,1152020Revenue 2021: $422,544Expenses 2021: $311,336Net Income 2021: $111,2082021Revenue 2022: $134,890Expenses 2022: $262,086Net Income 2022: -$127,1962022Revenue 2023: $238,515Expenses 2023: $237,952Net Income 2023: $5632023Revenue 2024: $300,222Expenses 2024: $267,545Net Income 2024: $32,6772024

Highlighted filing

2024

Revenue$300,222
Expenses$267,545
Net Income$32,677

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.09$1.37$0.30$0.27$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.34$0.24$0.24$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.10$1.34$0.13$0.26$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.12$1.46$0.42$0.31$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.14$1.35$0.11$0.23$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.14$1.47$0.23$0.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.15$1.50$0.20$0.25$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.14$1.55$0.30$0.31$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.16$1.56$0.28$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.18$1.55$0.24$0.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.79$0.19$1.60$0.31$0.31$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.19$1.60$0.28
2012Summary only. Only limited summary data is available for this year.$1.76$0.22$1.54$0.30$0.27$0.02
2011Summary only. Only limited summary data is available for this year.$1.77$0.26$1.52$0.33$0.21$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Aug 29, 2024
Return Version
2023v5.1
Gross Receipts
$300,222
Mission and Program Overview

Mission

To provide a proper burial place for member's loved ones.

To provide a proper burial place for members loved ones.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$758,032$745,044▼ $12,988
Investments in Publicly Traded Securities$634,927$682,960▲ $48,033
Cash and Non-Interest-Bearing Accounts$39,851$33,975▼ $5,876
Total Assets$1,432,810$1,461,979▲ $29,169
Liabilities
Mortgage Notes Payable Secured by Investment Property$96,836$93,685▼ $3,151
Other Liabilities$357$0▼ $357
Total Liabilities$97,193$93,685▼ $3,508
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$700,690$685,334▼ $15,356
Net Assets With Donor Restrictions$634,927$682,960▲ $48,033
Total Net Assets Fund Balance$1,335,617$1,368,294▲ $32,677
Total Liabilities and Net Assets / Fund Balance$1,432,810$1,461,979▲ $29,169

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$197,047$463,684-
Land$547,997--
Equipment$0$82,757-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
DAVID O'BRIENVice President-$50,935$50,935
Tiffany ThayerOffice ManagerFT$35,567$35,567

Board Members and Trustees

NameTitle
Santo FattorePresident
James DudaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$265,652
Investment Income
$34,570
Other Revenue
$0
Change in Net Assets
$32,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,309
Salaries, Compensation, and Employee Benefits$123,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,111$72,313$0$108,424
Comp Disqual Persons$5,551$9,261$0$14,812
Insurance$13,480$0$0$13,480
Occupancy$6,554$6,554$0$13,108
Depreciation Depletion$12,989$0$0$12,989
Office Expenses$4,520$4,521$0$9,041
Other Expenses$7,243$0$0$7,243
All Other Expenses$5,428$0$0$5,428
Fees for Services Legal$0$2,330$0$2,330
Fees for Services Accounting$0$900$0$900
Interest$0$16$0$16
Total Functional Expenses$171,650$95,895$0$267,545
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Berlin Cemetery Association
EIN
21-0406370
Phone
8567670206
Address
40 CLEMENTON ROAD, BERLIN, NJ 08009

Signing Officer

Name
Santo Fattore
Title
President
Phone
8567670206
Signed
2024-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Santo Fattore
Formed
2000
Legal Domicile
Nj
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Marino & Marino Certified Public Account
Address
188 Fries Mill Road Building N 1, Blackwood, NJ 08012
Preparer
Michael S Marino CPA
Phone
8565160190
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

PAYROLL TAX PAYABLE

Pt VI, Line 18

A copy of the 990 is available on guidestar.org.

Raw XML Appendix321 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01368294
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0171650
IRS990/TotalProgramServiceRevenueAmt0265652
IRS990/TotalReportableCompFromOrgAmt086502
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0300222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300222
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01432810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01461979
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt040 CLEMENTON ROAD
IRS990/USAddress/CityNm0BERLIN
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008009
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANTO FATTORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08567670206
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERLIN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BERL
ReturnHeader/Filer/EIN0210406370
ReturnHeader/Filer/PhoneNum08567670206
ReturnHeader/Filer/USAddress/AddressLine1Txt040 CLEMENTON ROAD
ReturnHeader/Filer/USAddress/CityNm0BERLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008009
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460824198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marino & Marino Certified Public Account
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0188 Fries Mill Road Building N 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Blackwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008012
ReturnHeader/PreparerPersonGrp/PhoneNum08565160190
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL S MARINO CPA
ReturnHeader/ReturnTs02024-09-18T09:41:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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